使用達(dá)到的預(yù)算組織目標(biāo)ppt58-資料下載頁(yè)
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【正文】 ?Organizations use three general approaches to budget discretionary expenditures. Incremental Budgeting ZeroBased Budgeting Project Funding Controlling Discretionary Expenditures ?What is incremental budgeting? ?It is an approach to developing appropriations for discretionary expenditures that assumes that the starting point for each discretionary expenditure item is the amount spent on it in the previous budget. Controlling Discretionary Expenditures ?What is zerobased budgeting? ?It is an approach to developing appropriations for discretionary expenditures that assumes that the starting point for each discretionary expenditure item is zero. Controlling Discretionary Expenditures ?What is project funding? ?It is an approach to developing appropriations for discretionary expenditures that anizes appropriations into a package that focuses on achieving some defined output. Controlling Discretionary Expenditures ?A recent phenomenon has been the rise of activity based budgeting. ?Activity based budgeting uses knowledge about the relationship between production units and the activities required to produce those units to develop detailed estimates of activity requirements. Learning Objective 7 Recognize the behavioral effects of budgeting on an anization’s employees. Managing the Budget Process ? Who should manage and oversee the budgeting process? ? Many anizations use a budget team. ? The budget team usually reports to a budget mittee which generally includes the chief executive officer. Behavioral Aspects of Budgeting ?There are two interrelated behavioral issues in budgeting: u Designing the budget process u Influencing the budget process Designing the Budget Process ?What is authoritative budgeting? ?It is a budget in which superiors tell subordinates what their budget will be. ?What are stretch targets? ?They are targets that exceed previous targets by a significant amount and usually require an enormous increase in a goal over the next budgeting period. Designing the Budget Process ?What is participative budgeting? ?It is a method of budget setting that involves a joint decision making process in which all parties agree about setting the budget targets. Designing the Budget Process ?What is consultative budgeting? ?It is a budgeting method whereby managers ask subordinates to discuss their ideas about the budget, but no joint decision making occurs. Influencing the Budget Process ?What is influencing the budget process? ?It is when people try to influence or manipulate the budget to their own ends. ?Managers have been known to play budgeting games in which they attempt to manipulate information and targets to achieve as high a bonus as possible. End of Chapter 11
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